Fuel tax.

WORKING DRAFT
2008
STATE OF
WYOMING
08LSO-0058

HOUSE BILL
NO.
HB0029

Fuel tax.

Sponsored by:
Joint Transportation, Highways and Military Affairs Interim Committee

A BILL

for

AN ACT relating to fuel tax; increasing the gasoline and diesel fuel taxation rate as specified; and providing for an effective date.

Be It Enacted by the Legislature of the State of
Wyoming
:

Section 1.
W.S. 39
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17
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104(a)(intro) and (i) and 39
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204(a)(intro) and (i) are amended to read:

39
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104.

Taxation rate.

(a)

Except as otherwise provided by this section and W.S. 39
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17
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105, the total tax on gasoline shall be
fourteen cents ($.14)
seventeen cents ($.17)
per gallon.
Effective January 1, 2010 until December 31, 2010, except as otherwise provided by this section and W.S. 39
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17
‑
105, the total tax on gasoline shall be twenty cents ($.20) per gallon. Effective January 1, 2011, except as otherwise provided by this section and W.S. 39
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17
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105, the total tax on gasoline shall be twenty-four cents ($.24) per gallon.
The rate shall be imposed as follows:

(i)

There is levied and shall be collected a license tax of
thirteen cents ($.13)
sixteen cents ($.16)
per gallon on all gasoline used, sold or distributed for sale or use in this state except for those fuels exempted under W.S. 39
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17
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105
. Effective January 1, 2010 until December 31, 2010 there is levied and shall be collected a license tax of nineteen cents ($.19) per gallon on all gasoline used, sold or distributed for sale or use in this state except for those fuels exempted under W.S. 39
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105. Effective January 1, 2011, there is levied and shall be collected a license tax of twenty-three cents ($.23) per gallon on all gasoline used, sold or distributed for sale or use in this state except for those fuels exempted under W.S. 39
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17
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105
;

39
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17
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204.

Taxation rate.

(a)

Except as otherwise provided by this section and W.S. 39
‑
17
‑
205, the total tax on diesel fuels shall be
fourteen cents ($.14)
seventeen cents ($.17)
per gallon.
Effective January 1, 2010 until December 31, 2010, except as otherwise provided by this section and W.S. 39
‑
17
‑
205, the total tax on diesel fuels shall be twenty cents ($.20) per gallon. Effective January 1, 2011, except as otherwise provided by this section and W.S. 39
‑
17
‑
205, the total tax on diesel fuels shall be twenty-four cents ($.24) per gallon.
The rate shall be imposed as follows:

(i)

There is levied and shall be collected a license tax of
thirteen cents ($.13)
sixteen cents ($.16)
per gallon on all diesel fuels used, sold or distributed for sale or use in this state
. Effective January 1, 2010 until December 31, 2010, there is levied and shall be collected a license tax of nineteen cents ($.19) per gallon on all diesel fuels used, sold or distributed for sale or use in this state. Effective January 1, 2011, there is levied and shall be collected a license tax of twenty-three cents ($.23) per gallon on all diesel fuels used, sold or distributed for sale or use in this state
;

Section 2.
This act is effective January 1, 2009.

(END)

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HB0029